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INDONESIA
Jurnal ASET (Akuntansi Riset)
Published by Universitas Pendidikan Indonesia
ISSN : 20862563     EISSN : 25410342     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to accounting science, accounting practices, accounting profession, and finance management.
Arjuna Subject : -
Articles 361 Documents
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Managerial Share Ownership, Audit Committee, and CSR Disclosure Impact to Enterprise Value Hadiati, Mulyana Chandra; Z, Annisa Hakim
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.62892

Abstract

The purpose of this research is to analyse the effect of managerial ownership and the audit committee on the disclosure of corporate social responsibility (CSR) and how it subsequently affects firm value. This study employs multiple regression and path analysis as its analytical methods, utilizing SPSS version 25 for the statistical processing. Based on the linear regression model and hypothesis testing conducted on 46 companies, the findings indicate a significant correlation between managerial ownership and the audit committee with CSR disclosure. The simple linear regression test between CSR and company value does not confirm a significant impact of CSR disclosure on firm value. Similarly, no substantial evidence was found to support the influence of managerial ownership and the audit committee on enterprise value. However, the findings do validate a strong causal relationship between managerial ownership, the audit committee, and CSR disclosure. But the statistical analysis on 46 mining companies failed to prove a significant impact of CSR Disclosure on Enterprise Value. Novelty – this research ran on data of 46 mining companies listed on IDX year 2021 – 2023 and involving four variables that each variable simultaneously influences the other.
Is There Any Moderating Role of Good Corporate Governance in Sustainability Performance? Holiawati, Holiawati; Ruhiyat, Endang; Hakim`, Dani Rahman
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.78741

Abstract

We examine the moderating role of good corporate governance in the effect of green intellectual capital and enterprise risk management on sustainability performance. We gathered 174-panel data from 29 Indonesian industrial sector companies from 2018 – 2023. The data was then estimated using a random effect estimator to test our hypotheses. We found that green intellectual capital and enterprise risk management affect sustainability performance as measured by the sustainability balanced scorecard proxy. On the other hand, good corporate governance did not affect SP but had a negative moderating role in enterprise risk management on sustainability performance. The higher the good corporate governance, the positive effect of enterprise risk management on sustainability performance would become smaller. Companies with high enterprise risk management tend to have better sustainability performance, although their good corporate governance is in worse conditions. This style fact indicates that there is some trade-off between good corporate governance and enterprise risk management. In other words, the high sustainability performance of industrial sector companies is more driven by interest in minimizing risk, not by the quality of the company's good corporate governance. Employing good corporate governance as a moderator variable in the influence of green intellectual capital and enterprise risk management on sustainability performance is a novelty that we offer
Audit Quality and Client Satisfaction: A Study of APINDO Non-Public Companies Welia, Waode Mahamuna; Munandar, Agus
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.69350

Abstract

This study examines the effect of audit quality factors on client satisfaction, with the performance of Public Accounting Firms (KAP) as a moderating variable within the context of non-public companies across diverse industrial sectors. A quantitative approach was employed, involving 273 respondents from 31 non-public firms. Data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS software. The findings reveal that auditor experience and audit committee involvement significantly and positively affect client satisfaction. In contrast, other factors such as understanding the client's industry, responsiveness to client needs, compliance with general auditing standards, and KAP leadership involvement did not show significant effects. Audit quality factors were collectively found to positively and significantly influence client satisfaction. However, the moderating role of KAP performance was not supported across most relationships, except in diminishing the influence of KAP leadership involvement on satisfaction. These findings indicate that not all audit quality dimensions contribute equally to shaping client satisfaction. Theoretically, the results enhance understanding audit quality dynamics and firm performance in non-public sector settings. Practically, the study provides direction for accounting firms to prioritize quality dimensions with the most significant influence on client perceptions. The novelty of this research lies in its incorporation of KAP performance as a moderating variable in the relationship between audit quality and client satisfaction, particularly within the underexplored context of non-public companies.
The Role Of Sharia Compliance: An Exploration Of Earnings Management And Performance In The IDX-IC Sector Adiwijaya, Zainal Alim; Hanafi, Rustam
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.90007

Abstract

This study aims to investigate the effect of Sharia compliance on performance and earnings management across all sectors. The study uses multiple linear regression and independent t-tests to examine 2,243 firm-year observations listed on the Indonesia Stock Exchange during the 2015–2021 period. The findings show that Sharia firms generally perform better than non-Sharia firms. Furthermore, sectoral analysis shows that of the ten industrial sectors investigated, eight show better performance in Sharia firms. The remaining two sectors showed no significant difference between Sharia and non-Sharia firms, namely technology and consumer non-cyclicals. In terms of earnings management, no significant differences are observed between Sharia and non-Sharia firms, except within the Transportation Logistics sector. The theoretical implication of this study is the extension of the literature on the role of Sharia compliance in firm performance, confirming that religious adherence can be a determinant of efficiency and value creation to increase performance. However, it does not fully eliminate earnings management practices. The practical implication highlights the necessity for regulators, investors, and corporate managers to strengthen oversight and corporate governance to ensure transparent and accountable accounting practices, regardless of Sharia or non-Sharia status. The novelty of this research lies in its cross-industry scope with a large firm-year observation, providing a comprehensive view of performance and earnings management differences between Sharia and non-Sharia firms, which have been underexplored in previous studies.
Does Family Ownership Weaken Corporate Carbon Performance? Septiany, Sheila; Jurnali, Teddy; Suparman, Meiliana; Wati, Erna; Intany, Neza
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.96347

Abstract

This study investigates whether family ownership affects carbon performance among publicly listed firms in Indonesia.  The study uses 451 firm-year observations from 2019–2023 from firms that consistently disclose sustainability information. Panel data regression was applied, and robustness is assessed using Coarsened Exact Matching (CEM).  The results show that family ownership has a negative and statistically significant effect on carbon performance, indicating that stronger family control is associated with weaker carbon performance and environmental accountability. This suggests that family-controlled firms prioritize internal stability and socioemotional considerations, which reduce incentives for transparent reporting and external scrutiny. However, some family firms may still achieve lower emissions through tighter internal monitoring despite limited disclosure quality.  These findings extend agency theory and socioemotional wealth theory by highlighting how ownership concentration shapes sustainability behavior in an emerging-market context. Practically, regulators and firms should strengthen board independence, enhance sustainability oversight, and encourage standardized carbon performance frameworks such as GRI 305 to improve transparency and credibility.  The novelty of this study lies in examining the under-researched relationship between family ownership and carbon performance in Indonesian listed firms, thereby enriching the corporate governance and sustainability literature.
The Effect of MBTI Learning Style Preferences on Accounting Student Academic Achievement Susilawati, Christine Dwi Karya; Debbianita, Debbianita
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.81653

Abstract

The purpose of this study is to determine how these MBTI learning styles impact the academic achievements of students as well as their preferred learning media, which may be onsite, online, or blended. It is very important to identify the various aspects of learning styles and their academic results in order to improve teaching methods. The study was carried out through quantitative analysis with SMART PLS methodology to define the connection between MBTI learning styles, academic achievement, and most sought learning models.  Surveys with the students are conducted to determine their learning style preferences and their academic achievements. The findings reveal that MBTI learning model preferences highly affects the selection of a learning model and achievement in school. On the other hand, the preferred learning model whether onsite, online or blended does not directly affect the academic performance of the students. This conclusion indicates that students’ academic achievements may be more dependent on the appropriateness of teaching methods to the students’ learning style rather than the manner in which teaching and learning is carried out. The study highlights the need for universities to adopt different MBTI learning styles for personalized learning in order to improve academic performance.
Agency Theory Perspective on Managers’ Dual Role and Tax Avoidance Determinants Paulus, Hendro; Tarmidi, Deden; Oktris, Lin; Daito, Apollo
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.91392

Abstract

This study examines the moderating role of managerial ownership in the relationship between key financial variables and tax avoidance among manufacturing firms listed on the Indonesia Stock Exchange during 2019–2023. Using panel data regression analysis with EViews 13 on a sample of 76 firms (380 firm-year observations), diagnostic and specification tests were conducted to ensure the robustness of the model. The results show that earnings management and fiscal loss compensation significantly influence tax avoidance only in firms without managerial ownership, indicating agency driven opportunistic behavior, while transfer pricing significantly affects tax avoidance in firms with managerial ownership, suggesting strategic tax efficiency. In contrast, sales growth has no significant effect on tax avoidance in either ownership structure, whereas firm size consistently affects tax avoidance regardless of ownership. These findings support agency theory by demonstrating that ownership alignment moderates managerial behavior in corporate tax decision-making. Practically, the results provide insights for policymakers and regulators to design more effective tax compliance frameworks based on ownership structure. This study contributes novel empirical evidence on the moderating role of managerial ownership in shaping corporate tax avoidance behavior in emerging markets.
The Role of Green Investment Mediation: Governance and Sustainable Performance Zuharah, Balqis Laurel; Widyastuti, Aviani
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.95016

Abstract

Main Purpose This study aims to analyze the influence of Board Size and Audit Committee Meetings on ESG disclosure and examine the role of Green Investment mediation in non-financial companies in Indonesia. Method This study uses a quantitative, panel-data approach with 145 non-financial companies listed on the Indonesia Stock Exchange during 2016–2024, yielding 1,160 observations. The analysis was carried out using fixed-effect panel-data regression and the Sobel mediation test. ESG is measured using ESG disclosure scores, while Green Investment is calculated based on turnover allocation for green initiatives. Main Findings The study shows that Board Size and Audit Committee Meetings have a positive, significant effect on ESG disclosure. Green Investment has been shown to have a positive impact on ESG. Still, it significantly mediates only the relationship between Board Size and ESG, whereas the mediation in the relationship between Audit Committee Meetings and ESG is not proven. These findings indicate that a stronger board structure encourages ESG through green investment commitments, while the audit committee's oversight intensity is more directly influential. Theory and Practical Implications This study strengthens Stakeholder Theory by showing the partial role of Green Investment as a mechanism that connects corporate governance and sustainability performance in the context of developing countries. NoveltyResearch is limited to non-financial companies and disclosure-based ESG measurements; further research is recommended using performance-based and broader-sector ESG indicators. Keyword: Board Size; Audit Committee Meetings; Green Investment; ESG Disclosure; Corporate Governance
Market Reaction on Stock Split 2020-2023 in ASEAN Yuliana, Indah; Assyifa, Najwa Fulki
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.76040

Abstract

The purpose of this research was to examine the capital market's response to stock splits by comparing the situation before and after the split. In all, 176 different firms' data sets were mined for this study from the Indonesia Stock Exchange, Yahoo Finance, and Investing.com. The first step in data analysis was to do a normality test to see if the data follows a normal distribution. The analysis is carried out using a Paired Sample T-test if the data is determined to have a normal distribution. But the Wilcoxon Signed Rank Test comes into play if the data turns out to be non-normally distributed. With the help of SPSS software version 27, all statistical analyses were conducted. This research demonstrates that capital market responses to stock splits vary among ASEAN countries. Abnormal Return (AR), Price Earnings Ratio (PER), Trading Volume Activity (TVA), and stock prices vary widely throughout ASEAN nations. But the market response is the same in other nations as well. By providing a theoretical framework for future studies in this field, this research hopes to deepen and expand our knowledge of how corporate activities, especially stock splits, affect the capital market. The research aims to offer issuers and investors useful insights into the capital market effects of stock splits, which is a practical implication. Using information from corporations in ASEAN nations (Indonesia, Malaysia, Singapore, Thailand, Vietnam, and the Philippines) that had stock splits in 2020 and 2023 is what makes this study unique.
Does Religiosity and Narcissism influence Unethical Behavior? Susanti, Merry; Lina, Lina; Che Pak, Nur Azliani Haniza
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.94638

Abstract

This study seeks to show how both intrinsic and extrinsic religiosity affect unethical behavior and also intends to identify how narcissism plays a role in the way intrinsic and extrinsic religiosity impact unethical behavior, all based on the planned behavior theory. Respondents of this study were 115 from big four and non-big four accounting firms spread across Jabodetabek and its surroundings. Data were processed using SEM-PLS. The findings indicated that intrinsic religiosity has an adverse effect on unethical behavior. Our study failed to prove significant effect of extrinsic religiosity on unethical behavior. But narcissism plays a role in the connection between external religiosity and unethical actions. Theoretically, our results support the theory of planned behavior by demonstrating that intrinsic religiosity negatively influences unethical behavior. Practically, auditors may start to realize more that they need to carry out their duties in a moral way, follow the proper auditing guidelines, and consistently remember that God is present in every part of life. This research introduces a novel approach by exploring the connection between narcissism and unethical actions of external auditors to understand how intrinsic and extrinsic religiosity develops; this suggests that auditors should control their narcissistic tendencies to minimize unethical conduct in their professional lives.

Page 33 of 37 | Total Record : 361

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